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Clause 2 - Personal allowance for 2013-14 for those born after 5 April 1948

Part of Finance (No. 2) Bill – in a Public Bill Committee at 3:30 pm on 23rd April 2013.

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Photo of Rory Stewart Rory Stewart Conservative, Penrith and The Border 3:30 pm, 23rd April 2013

Does the hon. Gentleman agree that apart from the simple question of money—the question that has been raised of giving with one hand and taking away with the other—a fundamental philosophical and structural issue is at stake about the difference between a complex and opaque benefits system on one hand, and the clear structural reform of taking people out of tax on the other? The latter system, which the Government propose, is simpler and more sustainable, and it is an important structural reform. It is not simply about how much money people get.